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TMI Blog2013 (9) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Revenue has come in appeal submitting that the nature of activity carried out by the respondent is videotape production service. But learned Commissioner has held otherwise. Therefore this appeal seeks interference to set aside his order. 2. Learned advocate for respondent says that respondent's activity is not at al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etwork (ii) send video clippings, hard news and data (iii) arrange news readers and anchors for current affairs programmes. The activity undertaken at NTPL is (i) reporters gather news (ii)' handover the tapes to technicians in the 2 MB stations (iii) technicians copy the visuals in the Hard Disk of computer (iv) reporter preview and remove the unwanted portion (v) the technician sends the rough e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NG van (ii) Technician in DSNG van uplinks the signals to the satellite for broadcasting." 4. He has also analyzed the facts and statutory definition of videotape production service defined by Section 65(120) of the Finance Act, 1994. He has very correctly conceived the issue that was to be decided and has depicted it in para 9 of his order. He categorically says that the sole issue that ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of para 11 of the order-in-appeal. He has also not failed to examine the MOU between the respondents and its clients to ascertain and settle the facts well.
5. Looking to the nature of activity carried out by the respondents it is not conceivable that the respondent is a videotape production agency. Accordingly Revenue's appeal is dismissed.
(Order dictated and pronounced in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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